Ceiling is defined as: "Computes a value that is x rounded-up, away from zero," This is not mathematically accurate when it involves negative numbers. The mathematical definition specifies that negative values of x is rounded towards zero. This error should not be propagated to our future spreadsheets.

The CEILING function should default to the mathematically correct version with a compatibility flag as an optional parameter. e.g. =CEILING( -2.3, 1 ) should evaluate to -2 (the mathematically correct result) while =CEILING( -2.3, 1, 1) should evaluate to -3 ( the incorrect but legacy result)

Page 2559 (2565) Part 4, Section 3.17.7.33 "CEILING"

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Proposed Disposition of DIS 29500 Comment MY-0015 (Modified: 2007-11-24) We agree that, as defined, the CEILING function does not follow the generally accepted practice for negative numbers. However, in order to maintain compatibility with the corpus of existing documents that use the CEILING function and rely on its current behaviour, no change will be made to Part 4, §3.17.7.33 page 2,559. Similar Comments: AU-0030 , DK-0164 , ECMA-0029 ,